- 3 -
or substantial error. CWT Farms, Inc. v. Commissioner, 79 T.C.
1054, 1057 (1982), affd. 755 F.2d 790 (11th Cir. 1985).
Petitioner's Motion and related filings do not show any unusual
circumstances or substantial error with respect to our Opinion.
In our Opinion, we held that petitioner may not deduct in a
single taxable year contributions to 29 collectively bargained
defined benefit plans made over a period of 20 (in some cases 19)
months. In the Motion petitioner alleges that the Court erred in
that this holding contradicts 20 years of administrative practice
that applied Rev. Rul. 76-28, 1976-1 C.B. 106, to multiemployer
defined benefit plans. Petitioner's Motion also alleges that
respondent's counsel misled the Court by not bringing to the
Court's attention the history of respondent's actual practices
and interpretations in this area.
In addition to the Motion, petitioner has also filed a
Motion Requesting Judicial Notice and a Second Motion Requesting
Judicial Notice (collectively Judicial Notice Motions) supported
by two "Declarations" under penalty of perjury by Richard E.V.
Harris, to which are attached numerous exhibits. The
Declarations and attached exhibits have also been filed, and thus
become a part of the record. They are accordingly referred to in
this Supplemental Memorandum Opinion to the extent we deem it
necessary to do so to address arguments contained in petitioner's
Motion and Judicial Notice Motions.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011